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Regulation 98 The Tobacco Products Regulations 2001I1

United Kingdom

(1)

The Tobacco Products Regulations 2001f1 (“the Tobacco Regulations”) as they had effect immediately before IP completion day shall apply in Northern Ireland with respect to excise goods as modified by paragraph (2).

(2)

The Tobacco Regulations are modified for the purposes of paragraph (1) as follows—

(a)

in regulation 23(1)(aa)—

(i)

for “another” substitute “an EU”;

(ii)

for “the United Kingdom” substitute “Northern Ireland”;

(b)

in regulation 23(1A) for “the United Kingdom” substitute “Northern Ireland”.

Annotations

Commencement

I1

Reg. 98 in force at 31.12.2020 on IP completion day, see reg. 1(1)

Footnotes

f1

S.I. 2001/1712; as amended by S.I. 2002/2692, S.I. 2006/1787 and S.I. 2010/593; there are other amendments but none are relevant.